IFRS Disclosure Guide
◄ 34. Notes - Separate financial statements | Contents | 36. Notes - Non-current asset held for sale and discontinued operations ►
35. Notes - Interests in other entities
Disclosure of interests in other entities
| Year 2023 | |
|---|---|
| Disclosure of how entity aggregated interests in similar entities | other |
Disclosure of significant judgements and assumptions made in relation to interests in other entities
Description of significant judgements and assumptions made in determining that entity does not control another entity even though it holds more than half of voting rights
Description of significant judgements and assumptions made in determining that entity controls another entity even though it holds less than half of voting rights
Description of significant judgements and assumptions made in determining that entity is agent or principal
Description of reasons why presumption investor has significant influence is overcome when its interest in investee is more than twenty per cent
Description of reasons why presumption investor does not have significant influence is overcome when its interest in investee is less than twenty per cent
Description of significant judgements and assumptions made in determining that entity does not control another entity even though it holds more than half of voting rights
Description of significant judgements and assumptions made in determining that entity controls another entity even though it holds less than half of voting rights
Description of significant judgements and assumptions made in determining that entity is agent or principal
Description of reasons why presumption investor has significant influence is overcome when its interest in investee is more than twenty per cent
Description of reasons why presumption investor does not have significant influence is overcome when its interest in investee is less than twenty per cent
Disclosure of interests in subsidiaries
| Year 2023 | |
|---|---|
| Disclosure of composition of group | other |
Disclosure of subsidiaries
| Subsidiariesnone | ||
| Subsidiariesnone | Entity's total for subsidiaries{"SubsidiariesWithMaterialNoncontrollingInterestsMember":1}total_for[] | |
| <Subsidiaries with material non-controlling interests>total_for | ||
| For the year 2023: | ||
| Proportion of ownership interests held by non-controlling interests | other | EntitysTotalForSubsidiariesMember_1t∑other |
| Proportion of voting rights held by non-controlling interests | other | EntitysTotalForSubsidiariesMember_1t∑other |
| Profit (loss), attributable to non-controlling interests | EntitysTotalForSubsidiariesMember_1t∑ | |
| At 31.12.2023: | ||
| Non-controlling interests | EntitysTotalForSubsidiariesMember_1t∑ | |
| For the year 2023: | ||
| Dividends paid to non-controlling interests | EntitysTotalForSubsidiariesMember_1t∑ | |
| At 31.12.2023: | ||
| Current assets | EntitysTotalForSubsidiariesMember_1t∑ | |
| Non-current assets | EntitysTotalForSubsidiariesMember_1t∑ | |
| Current liabilities | EntitysTotalForSubsidiariesMember_1t∑ | |
| Non-current liabilities | EntitysTotalForSubsidiariesMember_1t∑ | |
| For the year 2023: | ||
| Revenue | EntitysTotalForSubsidiariesMember_1t∑ | |
| Profit (loss) | EntitysTotalForSubsidiariesMember_1t∑ | |
| Comprehensive income | EntitysTotalForSubsidiariesMember_1t∑ | |
Subsidiaries:
- Name of subsidiary
- Principal place of business of subsidiary
- Country of incorporation of subsidiary
- Date of end of reporting period of financial statements of subsidiary
- Description of reason why using different reporting date or period for subsidiary
| 31.12.2023 | |
|---|---|
| Assets to which significant restrictions apply | |
| Liabilities to which significant restrictions apply |
Description of significant restrictions on entity's ability to access or use assets and settle liabilities of group
Description of nature and extent to which protective rights of non-controlling interests can significantly restrict entity's ability to access or use assets and settle liabilities of group
Description of nature and extent to which protective rights of non-controlling interests can significantly restrict entity's ability to access or use assets and settle liabilities of group
Disclosure of information about consolidated structured entities
| Consolidated structured entitiesnone | ||
| <Consolidated structured entities>total_for | Entity's total for consolidated structured entities{"ConsolidatedStructuredEntitiesMember":1}total_for[] | |
| For the year 2023: | ||
| Support provided to structured entity without having contractual obligation to do so | EntitysTotalForConsolidatedStructuredEntitiesMember_1t∑ | |
Consolidated structured entities:
- Description of terms of contractual arrangements that could require parent or subsidiaries to provide financial support to structured entity
- Explanation of factors in reaching decision to provide support to previously unconsolidated structured entity that resulted in obtaining control
- Description of type of support provided to structured entity without having contractual obligation to do so
- Description of reasons for providing support to structured entity without having contractual obligation to do so
- Description of intentions to provide support to structured entity
| Year 2023 | |
|---|---|
| Disclosure of effects of changes in parent's ownership interest in subsidiary that do not result in loss of control on equity attributable to owners of parent | other |
| Increase (decrease) through changes in ownership interests in subsidiaries that do not result in loss of control, equity attributable to owners of parent | |
| Gains (losses) recognised when control of subsidiary is lost | |
| Portion of gains (losses) recognised when control of subsidiary is lost, attributable to recognising investment retained in former subsidiary |
Description of line item(s) in profit or loss in which gain (loss) is recognised when control of subsidiary is lost
Disclosure of interests in associates
Disclosure of associates
| Associatesnone | ||
| Associatesnone | Entity's total for associates{"AggregatedIndividuallyImmaterialAssociatesMember":1}total_for[] | |
| <Aggregated individually immaterial associates>total_for | ||
| For the year 2023: | ||
| Proportion of ownership interest in associate | other | EntitysTotalForAssociatesMember_1t∑other |
| Proportion of voting rights held in associate | other | EntitysTotalForAssociatesMember_1t∑other |
| Dividends received | EntitysTotalForAssociatesMember_1t∑ | |
| At 31.12.2023: | ||
| Current assets | EntitysTotalForAssociatesMember_1t∑ | |
| Non-current assets | EntitysTotalForAssociatesMember_1t∑ | |
| Current liabilities | EntitysTotalForAssociatesMember_1t∑ | |
| Non-current liabilities | EntitysTotalForAssociatesMember_1t∑ | |
| For the year 2023: | ||
| Revenue | EntitysTotalForAssociatesMember_1t∑ | |
| Profit (loss) from continuing operations | EntitysTotalForAssociatesMember_1t∑ | |
| Profit (loss) from discontinued operations | EntitysTotalForAssociatesMember_1t∑ | |
| Other comprehensive income | EntitysTotalForAssociatesMember_1t∑ | |
| Comprehensive income | EntitysTotalForAssociatesMember_1t∑ | |
| At 31.12.2023: | ||
| Fair value of investments in associates for which there are quoted market prices | EntitysTotalForAssociatesMember_1t∑ | |
| For the year 2023: | ||
| Disclosure of reconciliation of summarised financial information of associate accounted for using equity method to carrying amount of interest in associate | other | EntitysTotalForAssociatesMember_1t∑other |
| At 31.12.2023: | ||
| Investments accounted for using equity method | EntitysTotalForAssociatesMember_1t∑ | |
| For the year 2023: | ||
| Share of profit (loss) from continuing operations of associates and joint ventures accounted for using equity method | EntitysTotalForAssociatesMember_1t∑ | |
| Share of post-tax profit (loss) from discontinued operations of associates and joint ventures accounted for using equity method | EntitysTotalForAssociatesMember_1t∑ | |
| Unrecognised share of losses of associates | EntitysTotalForAssociatesMember_1t∑ | |
| Share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax | EntitysTotalForAssociatesMember_1t∑ | |
| At 31.12.2023: | ||
| Cumulative unrecognised share of losses of associates | EntitysTotalForAssociatesMember_1t∑ | |
| For the year 2023: | ||
| Share of total comprehensive income of associates and joint ventures accounted for using equity method | EntitysTotalForAssociatesMember_1t∑ | |
| At 31.12.2023: | ||
| Contingent liabilities incurred in relation to interests in associates | EntitysTotalForAssociatesMember_1t∑ | |
| Share of contingent liabilities of associates incurred jointly with other investors | EntitysTotalForAssociatesMember_1t∑ | |
Associates:
- Name of associate
- Description of nature of entity's relationship with associate
- Principal place of business of associate
- Country of incorporation of associate
- Description of whether investment in associate is measured using equity method or at fair value
- Description of basis of preparation of summarised financial information of associate
- Date of end of reporting period of financial statements of associate
- Description of reason why using different reporting date or period for associate
- Description of nature and extent of significant restrictions on transfer of funds to entity
Disclosure of interests in joint arrangements
Disclosure of joint operations
| Joint operationsnone | ||
| <Joint operations>total_for | Entity's total for joint operations{"JointOperationsMember":1}total_for[] | |
| For the year 2023: | ||
| Proportion of ownership interest in joint operation | other | EntitysTotalForJointOperationsMember_1t∑other |
| Proportion of voting rights held in joint operation | other | EntitysTotalForJointOperationsMember_1t∑other |
Joint operations:
- Name of joint operation
- Description of nature of entity's relationship with joint operation
- Principal place of business of joint operation
- Country of incorporation of joint operation
Disclosure of joint ventures
| Joint venturesnone | ||
| Joint venturesnone | Entity's total for joint ventures{"AggregatedIndividuallyImmaterialJointVenturesMember":1}total_for[] | |
| <Aggregated individually immaterial joint ventures>total_for | ||
| For the year 2023: | ||
| Proportion of ownership interest in joint venture | other | EntitysTotalForJointVenturesMember_1t∑other |
| Proportion of voting rights held in joint venture | other | EntitysTotalForJointVenturesMember_1t∑other |
| Dividends received | EntitysTotalForJointVenturesMember_1t∑ | |
| At 31.12.2023: | ||
| Current assets | EntitysTotalForJointVenturesMember_1t∑ | |
| Non-current assets | EntitysTotalForJointVenturesMember_1t∑ | |
| Current liabilities | EntitysTotalForJointVenturesMember_1t∑ | |
| Non-current liabilities | EntitysTotalForJointVenturesMember_1t∑ | |
| For the year 2023: | ||
| Revenue | EntitysTotalForJointVenturesMember_1t∑ | |
| Profit (loss) from continuing operations | EntitysTotalForJointVenturesMember_1t∑ | |
| Profit (loss) from discontinued operations | EntitysTotalForJointVenturesMember_1t∑ | |
| Other comprehensive income | EntitysTotalForJointVenturesMember_1t∑ | |
| Comprehensive income | EntitysTotalForJointVenturesMember_1t∑ | |
| At 31.12.2023: | ||
| Cash and cash equivalents | EntitysTotalForJointVenturesMember_1t∑ | |
| Other current financial liabilities | EntitysTotalForJointVenturesMember_1t∑ | |
| Other non-current financial liabilities | EntitysTotalForJointVenturesMember_1t∑ | |
| For the year 2023: | ||
| Depreciation and amortisation expense | EntitysTotalForJointVenturesMember_1t∑ | |
| Interest income | EntitysTotalForJointVenturesMember_1t∑ | |
| Interest expense | EntitysTotalForJointVenturesMember_1t∑ | |
| Tax expense (income) | EntitysTotalForJointVenturesMember_1t∑ | |
| At 31.12.2023: | ||
| Fair value of investments in joint ventures for which there are quoted market prices | EntitysTotalForJointVenturesMember_1t∑ | |
| Investments accounted for using equity method | EntitysTotalForJointVenturesMember_1t∑ | |
| For the year 2023: | ||
| Share of profit (loss) from continuing operations of associates and joint ventures accounted for using equity method | EntitysTotalForJointVenturesMember_1t∑ | |
| Share of post-tax profit (loss) from discontinued operations of associates and joint ventures accounted for using equity method | EntitysTotalForJointVenturesMember_1t∑ | |
| Share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax | EntitysTotalForJointVenturesMember_1t∑ | |
| Share of total comprehensive income of associates and joint ventures accounted for using equity method | EntitysTotalForJointVenturesMember_1t∑ | |
| Disclosure of reconciliation of summarised financial information of joint venture accounted for using equity method to carrying amount of interest in joint venture | other | EntitysTotalForJointVenturesMember_1t∑other |
| Unrecognised share of losses of joint ventures | EntitysTotalForJointVenturesMember_1t∑ | |
| At 31.12.2023: | ||
| Cumulative unrecognised share of losses of joint ventures | EntitysTotalForJointVenturesMember_1t∑ | |
| Commitments in relation to joint ventures | EntitysTotalForJointVenturesMember_1t∑ | |
| Contingent liabilities incurred in relation to interests in joint ventures | EntitysTotalForJointVenturesMember_1t∑ | |
| Share of contingent liabilities of joint ventures incurred jointly with other investors | EntitysTotalForJointVenturesMember_1t∑ | |
Joint ventures:
- Name of joint venture
- Description of nature of entity's relationship with joint venture
- Principal place of business of joint venture
- Country of incorporation of joint venture
- Description of whether investment in joint venture is measured using equity method or at fair value
- Description of basis of preparation of summarised financial information of joint venture
- Description of nature and extent of significant restrictions on transfer of funds to entity
- Date of end of reporting period of financial statements of joint venture
- Description of reason why using different reporting date or period for joint venture
Disclosure of interests in unconsolidated structured entities
Disclosure of unconsolidated structured entities
| Unconsolidated structured entitiesnone | ||||
| Unconsolidated structured entitiesnone | Entity's total for unconsolidated structured entities{"SecuritisationVehiclesMember":1,"AssetbackedFinancingsMember":1,"InvestmentFundsMember":1}total_for[] | |||
| Securitisation vehiclestotal_for | Asset-backed financingstotal_for | Investment fundstotal_for | ||
| For the year 2023: | ||||
| Disclosure of information about interests in structured entity | other | other | other | EntitysTotalForUnconsolidatedStructuredEntitiesMember_1t∑other |
| Income from structured entities | EntitysTotalForUnconsolidatedStructuredEntitiesMember_1t∑ | |||
| Assets transferred to structured entities, at time of transfer | EntitysTotalForUnconsolidatedStructuredEntitiesMember_1t∑ | |||
| At 31.12.2023: | ||||
| Assets recognised in entity's financial statements in relation to structured entities | EntitysTotalForUnconsolidatedStructuredEntitiesMember_1t∑ | |||
| Liabilities recognised in entity's financial statements in relation to structured entities | EntitysTotalForUnconsolidatedStructuredEntitiesMember_1t∑ | |||
| Maximum exposure to loss from interests in structured entities | EntitysTotalForUnconsolidatedStructuredEntitiesMember_1t∑ | |||
| For the year 2023: | ||||
| Support provided to structured entity without having contractual obligation to do so | EntitysTotalForUnconsolidatedStructuredEntitiesMember_1t∑ | |||
| Additional information about nature of and changes in risks associated with interests in structured entities | other | other | other | EntitysTotalForUnconsolidatedStructuredEntitiesMember_1t∑other |
| Losses incurred in relation to interests in structured entities | EntitysTotalForUnconsolidatedStructuredEntitiesMember_1t∑ | |||
| At 31.12.2023: | ||||
| Maximum limit of losses of structured entities which entity is required to absorb before other parties | EntitysTotalForUnconsolidatedStructuredEntitiesMember_1t∑ | |||
| For the year 2023: | ||||
| Disclosure of ranking and amounts of potential losses in structured entities borne by parties whose interests rank lower than entity's interests | other | other | other | EntitysTotalForUnconsolidatedStructuredEntitiesMember_1t∑other |
| Disclosure of information about liquidity arrangements, guarantees or other commitments with third parties that may affect fair value or risk of interests in structured entities | other | other | other | EntitysTotalForUnconsolidatedStructuredEntitiesMember_1t∑other |
| Disclosure of forms of funding of structured entity and their weighted-average life | other | other | other | EntitysTotalForUnconsolidatedStructuredEntitiesMember_1t∑other |
Unconsolidated structured entities:
- Description of how entity determined which structured entities it sponsored
- Description of types of income from structured entities
- Description of line items in statement of financial position in which assets and liabilities recognised in relation to structured entities are recognised
- Information about how maximum exposure to loss from interests in structured entities is determined
- Description of fact and reasons why maximum exposure to loss from interests in structured entities cannot be quantified
- Description of comparison between assets and liabilities recognised in relation to structured entities and maximum exposure to loss from interests in structured entities
- Description of type of support provided to structured entity without having contractual obligation to do so
- Description of reasons for providing support to structured entity without having contractual obligation to do so
- Description of intentions to provide support to structured entity
- Additional information about nature of and changes in risks associated with interests in structured entities
- Description of terms of contractual arrangements that could require parent or subsidiaries to provide financial support to structured entity
- Description of whether entity is required to absorb losses of structured entities before other parties
- Description of difficulties structured entity experienced in financing its activities
Disclosure of investment entities
| Year 2023 | 31.12.2023 | |
|---|---|---|
| Disclosure of effect of change of investment entity status on financial statements | other | |
| Fair value of subsidiaries that cease to be consolidated as of date of change of investment entity status | ||
| Gain (loss) on cessation of consolidation of subsidiaries due to change of investment entity status |
Information about significant judgements and assumptions made in determining that entity is investment entity
Description of reasons for concluding that entity is investment entity if it does not have one or more typical characteristics
Description of change of investment entity status
Description of reasons for change of investment entity status
Disclosure of effect of change of investment entity status on financial statements
Description of line item(s) in profit or loss in which gain (loss) on cessation of consolidation of subsidiaries is recognised
Statement that investment entity is required to apply exception from consolidation
Description of reasons for concluding that entity is investment entity if it does not have one or more typical characteristics
Description of change of investment entity status
Description of reasons for change of investment entity status
Disclosure of effect of change of investment entity status on financial statements
Description of line item(s) in profit or loss in which gain (loss) on cessation of consolidation of subsidiaries is recognised
Statement that investment entity is required to apply exception from consolidation
Disclosure of information about unconsolidated subsidiaries
| Unconsolidated subsidiariesnone | |||
| Unconsolidated subsidiariesnone | Entity's total for unconsolidated subsidiaries{"UnconsolidatedSubsidiariesThatInvestmentEntityControlsDirectlyMember":1,"UnconsolidatedSubsidiariesControlledBySubsidiariesOfInvestmentEntityMember":1}total_for[] | ||
| Unconsolidated subsidiaries that investment entity controls directlytotal_for | Unconsolidated subsidiaries controlled by subsidiaries of investment entitytotal_for | ||
| For the year 2023: | |||
| Proportion of ownership interest in subsidiary | other | other | EntitysTotalForUnconsolidatedSubsidiariesMember_1t∑other |
| Proportion of voting rights held in subsidiary | other | other | EntitysTotalForUnconsolidatedSubsidiariesMember_1t∑other |
| Support provided to subsidiary by investment entity or its subsidiaries without having contractual obligation to do so | EntitysTotalForUnconsolidatedSubsidiariesMember_1t∑ | ||
Unconsolidated subsidiaries:
- Name of subsidiary
- Principal place of business of subsidiary
- Country of incorporation of subsidiary
- Description of current commitments or intentions to provide support to subsidiary
- Description of type of support provided to subsidiary by investment entity or its subsidiaries without having contractual obligation to do so
- Description of reasons for providing support to subsidiary by investment entity or its subsidiaries without having contractual obligation to do so
- Description of nature and extent of significant restrictions on transfer of funds to entity
Disclosure of information about unconsolidated structured entities controlled by investment entity
Unconsolidated structured entities controlled by investment entity:
- Description of terms of contractual arrangements that could require investment entity or its subsidiaries to provide financial support to unconsolidated structured entity controlled by investment entity
- Explanation of relevant factors in reaching decision to provide support that resulted in controlling unconsolidated structured entity
| Year 2023 | 31.12.2023 | |
|---|---|---|
| Cumulative unrecognised share of losses of joint ventures, transition from proportionate consolidation to equity method | ||
| Disclosure of breakdown of assets and liabilities aggregated into single line investment balance, transition from proportionate consolidation to equity method | other | |
| Disclosure of reconciliation between investment derecognised and assets and liabilities recognised, transition from equity method to accounting for assets and liabilities | other | |
| Disclosure of reconciliation between investment derecognised and assets and liabilities recognised, transition from accounting for investment at cost or in accordance with IFRS 9 to accounting for assets and liabilities | other |
Description of fact that entity does not have legal or constructive obligation to negative net assets, transition from proportionate consolidation to equity method
Identification of unadjusted comparative information
Statement that unadjusted comparative information has been prepared on different basis
Explanation of basis of preparation of unadjusted comparative information
Identification of unadjusted comparative information
Statement that unadjusted comparative information has been prepared on different basis
Explanation of basis of preparation of unadjusted comparative information
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